1.

Record Nr.

UNINA9910820723503321

Titolo

Perspectives on fiscal federalism / / edited by Richard M. Bird, Francois Vaillancourt

Pubbl/distr/stampa

Washington, DC, : World Bank, 2006

ISBN

1-280-37331-8

9786610373314

0-8213-6556-8

Edizione

[1st ed.]

Descrizione fisica

x, 265 pages : illustrations ; ; 28 cm

Collana

WBI learning resources series

Altri autori (Persone)

BirdRichard M <1938-> (Richard Miller)

VaillancourtFrancois

Disciplina

336

Soggetti

Intergovernmental fiscal relations

Local finance

Revenue

Lingua di pubblicazione

Inglese

Formato

Materiale a stampa

Livello bibliografico

Monografia

Note generali

Description based upon print version of record.

Nota di bibliografia

Includes bibliographical references and index.

Nota di contenuto

Contents; Foreword; Preface; Contributors; 1. Introduction and Summary; Part I. The Structure of Intergovernmental Finance; 2. Revenues and Expenditures in an Intergovernmental Framework; 3. Budgeting, Financial Management, and Financial Markets in an Intergovernmental Context; 4. The Structures and Conduct of Intergovernmental Relations; 5. Fiscal Flows, Fiscal Balance, and Fiscal Sustainability; Part II. The Provision of Services; 6. Fiscal Aspects of Alternative Methods of Governing Large Metropolitan Areas; 7. Providing Public Services in Remote Areas; 8. Local Government Enterprises

Part III. Revenues9. Local and Regional Revenues: Realities and Prospects; 10. Alternative Approaches to Taxing Land and Property; 11. Local Business Taxes; 12. Fiscal Federalism and the Taxation of Nonrenewable Resources

Sommario/riassunto

This book addresses a variety of issues relating to intergovernmental finance and the provision and financing of local services including budgeting and financial management, the institutional framework for the conduct of intergovernmental relations, appropriate methods of



service delivery in metropolitan agglomerations and remote rural areas, local government enterprises, user charges, property taxes, income and value-added taxes, natural resource taxes, and local business taxes. Throughout, the authors draw on experience both in Canada and in other decentralized countries and consider to vary